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Post by account_disabled on Dec 10, 2023 6:26:39 GMT -5
The basis period in the transfer pricing regulations is changed from the accounting year to the accounting year. However, not every entity is a taxpayer such as a company that is an unincorporated entity. Legal fictions were therefore introduced Fiscal year Fiscal year Changes. To remove interpretation doubts Transaction homogeneity The Polish Order also introduced modifications to the determination of the value Country Email List of controlled transactions. If VAT is not neutral for a particular transaction i.e. it does not constitute input tax or is not eligible for reduction. Refund of the amount under the Goods and Services Tax Act of 2019-03-09 the value of the tax difference controlled transaction will not be reduced by VAT . Transaction value The legislator also clarified which values should be taken into account when determining the value of controlled transactions in both cases.
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